Volatility, Disruption, and Fraud: The Making of a Modern M&A Dispute

Heiko Ziehms, with input from experts across BRG, discusses factors that can cause M&A transactions to end in a dispute. From “confirmation bias” to poorly drafted earn-out clauses, Mr. Ziehms explores the human, accounting, economic, and technical hurdles that may lead to a complicated and expensive arbitration or lawsuit.

The paper covers topics including:

Completion mechanisms

The threat of fraud, and red flags that can help identify it

Issues relating to revenue recognition, the battleground of some of the biggest disputes